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Last Updated: Sep 07, 2026
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- Governance, Risk Management, and Control (35%)
- Independence and Objectivity (15%)
- Foundations of Internal Auditing (15%)
- Quality Assurance and Improvement Program (7%)
- Proficiency and Due Professional Care (18%)
- Fraud Risks (10%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the components of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Recognize and interpret ethics and compliance-related issues - Describe the concept of organizational governance - Examine the effectiveness of the internal control system - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Demonstrate individual objectivity - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity |
| III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
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